When a Client Hands the Financial Statements to the Auditor,he

Multiple Choice

When a client hands the financial statements to the auditor,he makes the following assertion about the financial statements

A) Existence or occurrence -for both classes of transactions and account balances
B) Completeness - for account balances
C) Valuation and allocation - for both classes of transactions and account balances
D) Cutoff - for both classes of transactions and account balances